Publications
Showing entries 101 - 150 out of 513
2020
Zehnter, M., & Kirchler, E. (2020). Women Quotas vs. Men Quotas in Academia: Students Perceive Favoring Women as Less Fair Than Favoring Men. Frontiers in Psychology, 11, 700. [700]. https://doi.org/10.3389/fpsyg.2020.00700
Betsch, C., Habersaat, K. B., Deshevoi, S., Heinemeier, D., Briko, N., Kostenko, N., Kocik, J., Böhm, R., Zettler, I., Wiysonge, C. S., Dubé, È., Gagneur, A., Botelho-Nevers, E., Gagneux-Brunon, A., & Sivelä, J. (2020). Sample study protocol for adapting and translating the 5C scale to assess the psychological antecedents of vaccination. BMJ Open, 10(3), [e034869]. https://doi.org/10.1136/bmjopen-2019-034869
Meier, N. W., Böhm, R., Korn, L., & Betsch, C. (2020). Individual preferences for voluntary vs. mandatory vaccination policies: An experimental analysis. European Journal of Public Health, 30(1), 50-55. https://doi.org/10.1093/eurpub/ckz181
Aaldering, H., & Böhm, R. (2020). Parochial versus universal cooperation: Introducing a novel economic game of within- and between-group interaction. Social Psychological and Personality Science, 11(1), 36-45. https://doi.org/10.1177/1948550619841627
Jörling, M., Böhm, R., & Paluch, S. (2020). Mechanisms and consequences of anthropomorphizing autonomous products: The role of schema congruity and prior experience. Schmalenbach Journal of Business Research, 72(4), 485-510. https://doi.org/10.1007/s41464-020-00100-3
Wahl, I., & Kirchler, E. (2020). RIsk SCreening on the Financial Market (RISC-FM): A tool to assess investors’ financial risk tolerance. Cogent Psychology, 7(1), 1. [1714108]. https://doi.org/10.1080/23311908.2020.1714108
Böhm, R., Lilleholt, L., Meineche, J. T., Strandsbjerg, C. F., Windfeld, A., Windfeld, F. C., & Zettler, I. (2020). The COVID-19 snapshot monitoring in Denmark. Samfundsøkonomen, 2020(4), 62-69. https://doi.org/10.7146/samfundsokonomen.v0i4.123562
2019
Olsen, J., Mosen, J., Voracek, M., & Kirchler, E. (2019). Research practices and statistical reporting quality in 250 economic psychology master’s theses: A meta-research investigation. The Royal Society Open Science, 6(12), [190738]. https://doi.org/10.1098/rsos.190738
Olsen, J., Kogler, C., Brandt, M. J., Dezsö, L., & Kirchler, E. (2019). Are consumption taxes really disliked more than equivalent costs? Inconclusive results in the USA and no effect in the UK. Journal of Economic Psychology, 75(Part A), [102145]. https://doi.org/10.1016/j.joep.2019.02.001
Onu, D., Oats, L., Kirchler, E., & Hartmann, A. J. (2019). Gaming the System: An Investigation of Small Business Owners’ Attitudes to Tax Avoidance, Tax Planning, and Tax Evasion. games, 10(4), [46]. https://doi.org/10.3390/g10040046
Jörling, M., Böhm, R., & Paluch, S. (2019). Service robots: Drivers of perceived responsibility for service outcomes. Journal of Service Research, 22(4), 404-420. https://doi.org/10.1177/1094670519842334
Rusch, H., & Böhm, R. (2019). A note on the endogeneity of attacker and defender roles in asymmetric conflicts. Behavioral and Brain Sciences, 42, [e139]. https://doi.org/10.1017/S0140525X19000748
Böhm, R., Meier, N. W., Groß, M., Korn, L., & Betsch, C. (2019). The willingness to vaccinate increases when vaccination protects others who have low responsibility for not being vaccinated. Journal of Behavioral Medicine, 42, 381-391. https://doi.org/10.1007/s10865-018-9985-9
Enachescu, J., Zieser, M., Hofmann, E., & Kirchler, E. (2019). Horizontal Monitoring in Austria: subjective representations by tax officials and company employees. Business Research, 12(1), 75-94. https://doi.org/10.1007/s40685-018-0067-1
Vollstädt, U., & Böhm, R. (2019). Are groups more competitive, more selfish-rational or more prosocial bargainers? Journal of Behavioral and Experimental Economics, 78, 146-159. https://doi.org/10.1016/j.socec.2018.12.003
Olsen, J., Kasper, M., Kogler, C., Mühlbacher, S., & Kirchler, E. (2019). Mental accounting of income tax and value added tax among self-employed business owners. Journal of Economic Psychology, 70, 125-139. https://doi.org/10.1016/j.joep.2018.12.007
Onu, D., Oats, L., & Kirchler, E. (2019). The Dynamics of Internalised and Extrinsic Motivation in the Ethical Decision-Making of Small Business Owners. Applied Psychology: an international review, 68(1), 177–201. https://doi.org/10.1111/apps.12151
Böhm, R., & Betsch, C. (2019). Ablehnung der Impfpflicht ist keine Ablehnung des Impfens. Deutsches Ärzteblatt. https://doi.org/10.3238/PersInfek.2019.07.22.05
Erard, B., Kirchler, E., & Olsen, J. (2019). Audit impact study: The specific deterrence implications of increased reliance on correspondence audits. In Taxpayer Advocate Service: Annual Report to Congress 2019 (pp. 257-268) https://taxpayeradvocate.irs.gov/Media/Default/Documents/2019-ARC/ARC19_Volume1_TRRS_03_AuditImpact.pdf
Olsen, J., Kapferer, T., & Kirchler, E. (2019). Comaración psicológica del impuesto sobre la renta y el impuesto al valor agregado: representaciones sociales, registro mental y cumplimiento. In C. A. Ruiz Jiménez (Ed.), Derecho Tributario y Derechos Humanos. Diàlogo en Mèxico y el Mundo (pp. 445-476). Tritant lo Blanch.
Betsch, C., Schmid, P., Korn, L., Steinmeyer, L., Heinemeier, D., Eitze, S., Küpke, N. K., & Böhm, R. (2019). Impfverhalten psychologisch erklären, messen und verändern. Bundesgesundheitsblatt, Gesundheitsforschung, Gesundheitsschutz, 62, 400-409. https://doi.org/10.1007/s00103-019-02900-6
Mühlbacher, S., & Kirchler, E. (2019). Individual Differences in Mental Accounting. Frontiers in Psychology, 10(2866), [2866]. https://doi.org/10.3389/fpsyg.2019.02866
Kirchler, E. (2019). Steuerehrlichkeit und die zwei Gesichter der Macht. In M. Clasen, C. Hoffmann, H. Kalrep-Rometsch, & R. Freytag (Eds.), Abstracts zur 23. Fachtagung der Gesellschaft für angewandte Wirtschaftspsychologie (GWPs) (pp. 14). Pabst.
Kirchler, E., & Zieser, M. (2019). Steuern: Nutzenmaximierung, Moral und Komplexität. In W. Summersberger (Ed.), Der Wert bei Drittstaatslieferungen. Abgaben- und finanzstrafrechtliche Risken im Außenhandel (pp. 11-38). Linde Verlag Wien GmbH.
Gangl, K., Hartl, B., Hofmann, E., & Kirchler, E. (2019). The relationship between Austrian tax auditors and self-employed taxpayers: Evidence from a qualitative study. Frontiers in Psychology, 10, [1034]. https://doi.org/10.3389/fpsyg.2019.01034
Enachescu, J., Olsen, J., Kogler, C., Zeelenberg, M., Breugelmans, S. M., & Kirchler, E. (2019). The role of emotions in tax compliance behavior: A mixed-methods approach. Journal of Economic Psychology, 74, [102194]. https://doi.org/10.1016/j.joep.2019.102194
Enachescu, J., & Kirchler, E. (2019). The slippery slope framework of tax behaviour: reviewed and revised. In S. Goslinga, L. van der Hel-van Dijk, P. Macini, & A. van Stenbergen (Eds.), Tax and Trust. Instituitions, Interactions and Instruments (pp. 87-120). Eleven International Publishing.
2018
Betsch, C., Schmid, P., Heinemeier, D., Korn, L., Holtmann, C., & Böhm, R. (2018). Beyond confidence: Development of a measure assessing the 5C psychological antecedents of vaccination. P L o S One, 13(12), [e0208601]. https://doi.org/10.1371/journal.pone.0208601
Olsen, J., Kasper, M., Enachescu, J., Benk, S., Budak, T., & Kirchler, E. (2018). Emotions and tax compliance among small business owners: An experimental survey. International Review of Law and Economics, 56, 42-52. https://doi.org/10.1016/j.irle.2018.05.004
Betsch, C., & Böhm, R. (2018). Moral values do not affect prosocial vaccination. Nature Human Behaviour, 2(12), 881-882. https://doi.org/10.1038/s41562-018-0478-1
Böhm, R., Rockenbach, B., & Zimmermann, J. (2018). United we stand, divided we fall: The limitations of between-group comparisons for fostering within-group cooperation. Journal of Economic Psychology, 69, 19-29. https://doi.org/10.1016/j.joep.2018.09.005
Korn, L., Betsch, C., Böhm, R., & Meier, N. W. (2018). Social nudging: The effect of social feedback interventions on vaccine uptake. Health Psychology, 37(11), 1045-1054. https://doi.org/10.1037/hea0000668
Pfattheicher, S., Böhm, R., & Kesberg, R. (2018). The advantage of democratic peer punishment in sustaining cooperation within groups. Journal of Behavioral Decision Making, 31(4), 562-571. https://doi.org/10.1002/bdm.2050
Böhm, R., Theelen, M. M. P., Rusch, H., & Lange, P. A. M. V. (2018). Costs, needs, and integration efforts shape helping behavior toward refugees. Proceedings of the National Academy of Sciences, 115(28), 7284-7289. https://doi.org/10.1073/pnas.1805601115
Böhm, R., Thielmann, I., & Hilbig, B. E. (2018). The brighter the light, the deeper the shadow: Morality also fuels aggression, conflict, and violence. Behavioral and Brain Sciences, 41, [e98]. https://doi.org/10.1017/S0140525X18000031
Pfattheicher, S., & Böhm, R. (2018). Honesty-humility under threat: Self-uncertainty destroys trust among the nice guys. Journal of Personality and Social Psychology, 114(1), 179-194. https://doi.org/10.1037/pspp0000144
Beer, S., Kasper, M., Kirchler, E., & Brian, E. (2018). Audits, Attitudes and Tax Compliance: Evidence from Self-Employed US Taxpayers. Paper presented at 6th Annual TARC Conference, Exeter, United Kingdom.
Gangl, K., Pfabigan, D., Lamm, C., Kirchler, E., & Hofmann, E. (2018). Coercive and legitimate authority impact tax honesty: Evidence from behavioral and ERP experiments. Paper presented at Conference on Decision Sciences, Konstanz, Germany.
Gangl, K., Pfabigan, D., Lamm, C., Kirchler, E., & Hofmann, E. (2018). Coercive and legitimate authority impact tax honesty: Evidence from behavioral and ERP experiments. Paper presented at 51st Congress of the German Association of Psychology, Frankfurt, Germany.
Zehnter, M., Olsen, J., & Kirchler, E. (2018). Have female leaders become more agentic but less likable over time? An analysis of obituaries for female and male leaders from 1974 to 2016 to investigate changes in descriptive and prescriptive gender stereotypes. Paper presented at Context, Identity, and Choice: Understanding the Constraints on Women's Career Decisions, London, United Kingdom.
Kamleitner, B., Marckhgott, E., & Kirchler, E. (2018). Money management in households. In A. Lewis (Ed.), The Cambridge Handbook of Psychology and Economic Behaviour (2nd ed.) (2 ed., pp. 260-284). Cambridge University Press.
Zehnter, M. K., Olsen, J., & Kirchler, E. (2018). Obituaries of female and male leaders from 1974 to 2016 suggest change in descriptive but stability of prescriptive gender stereotypes. Frontiers in Psychology, 9, [2286]. https://doi.org/10.3389/fpsyg.2018.02286
Olsen, J., Mosen, J., Voracek, M., & Kirchler, E. (2018). Statistical reporting and evidential value in student theses: An analysis of Master theses in economic psychology from 2000-2016. Paper presented at International Association for Research in Economic Psychology (IAREP) 2017 Conference, Tel Aviv, Israel.
Mosen, J., Voracek, M., Kirchler, E., & Olsen, J. (2018). Statistische Berichterstattung und Beweiskraft in studentischen Abschlussarbeiten: Eine Analyse wirtschaftspsychologischer Abschlussarbeiten 2000-2016. Paper presented at 13. Wissenschaftliche Tagung der Österreichischen Gesellschaft für Psychologie, Linz, Austria.
Olsen, J., Kang, M., & Kirchler, E. (2018). Tax psychology. In A. Lewis (Ed.), The Cambridge Handbook of Psychology and Economic Behaviour (2nd ed.) (2 ed., pp. 405-429). Cambridge University Press.
Enachescu, J., Kogler, C., Zeelenberg, M., Olsen, J., & Kirchler, E. (2018). The role of emotions in tax compliance behavior. A mixed-methods approach. Paper presented at 29th International Congress of Applied Psychology (ICAP), Montreal, Canada.
Pantya, J., Kogler, C., Kovacs, J., & Kirchler, E. (2018). Work performance and tax compliance depend on tax design and perceived fairness. Paper presented at Prague Conference on Behavioral Sciences, Prag, Czech Republic.
2017
Böhm, R., Meier, N. W., Korn, L., & Betsch, C. (2017). Behavioural consequences of vaccination recommendations: An experimental analysis: Consequences of vaccination recommendations. Health Economics, 26(S3), 66-75. https://doi.org/10.1002/hec.3584
Hofmann, E., Voracek, M., Bock, C., & Kirchler, E. (2017). Tax compliance across sociodemographic categories: Meta-analyses of survey studies in 111 countries. Journal of Economic Psychology, 62, 63-71. https://doi.org/10.1016/j.joep.2017.06.005
Mendoza, J., Wielhouwer, J. L., & Kirchler, E. (2017). The backfiring effect of auditing on tax compliance. Journal of Economic Psychology, 62, 284-294. https://doi.org/10.1016/j.joep.2017.07.007
Showing entries 101 - 150 out of 513